This article is a literature review that describes the principles of zakat management, its objectives and wisdom according to fiqh, the basis of verses and hadiths, and its legal basis in Indonesian positive law. The study is juridical-normative in nature, examining the Qur’an, hadith, fiqh books, Law No. 23 of 2011, and previous empirical studies. The findings reveal five main principles of zakat management, namely: professionalism, transparency and accountability, fairness and integration, community participation, and the benefits and efficiency of distribution. The objectives and wisdom include spiritual and socio-economic redistribution dimensions, while the conditions of zakat emphasize nisab, haul, and types of property. Qur’anic arguments and authentic hadiths emphasize the obligation and management of zakat, while Law No. 23 of 2011 provides institutional legitimacy through the role of BAZNAS and LAZ. The contribution of this article lies in its integrative synthesis linking sharia sources, fiqh principles, and national regulations, as well as its presentation of brief empirical case studies illustrating the practical implications of applying the principles of transparency and community participation. Methodologically, this article constructs a conceptual map that can be used by researchers and policymakers to assess zakat management practices. These synthetic findings provide an empirical-theoretical basis for the design of more effective operational standards and monitoring mechanisms in the context of fiscal decentralization and social protection programs.
Harahap et al. (Thu,) studied this question.